We divide 31716142 by 439
We're looking to find how many times 439 goes into 31716142.

Step 1:
If we divide 3 by 439, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 439

Advancing to step 2:
439 goes into 31 0 times with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 439

Step 3:
317 divided by 439 is 0 with a remainder of 317.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 317 to get 317.
Grab the next digit (1) from the dividend, add it to 317, then carry on: 3171 / 439

Moving on to step 4:
3171 divided by 439 is 7 with a remainder of 98.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 98 after subtracting 3073 from 3171.
Bring next digit (6) of the dividend behind the 98 and repeat the process: 986 / 439

Going ahead to step 5:
439 can be fit into 986 2 times, resulting in a remainder of 108.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Deduct 878 from 986 and we're left with 108.
Fetch the next digit (1) from the dividend, attach it to 108 and continue: 1081 / 439

On to step 6:
When dividing 1081 by 439, we get 2 with a remainder of 203.
The next digit of our result is 2. 
Result so far: 722.0
Deduct 878 from 1081 and we're left with 203.
Fetch the next digit (4) from the dividend, attach it to 203 and continue: 2034 / 439

Advancing to step 7:
439 goes into 2034 4 times with a remainder of 278.
Use 4 as the next digit of our solution. 
Result so far: 7224.0
Subtract 1756 from 2034 to get 278.
Include the next digit (2) from the dividend after 278, then repeat: 2782 / 439

Advancing to step 8:
439 can be fit into 2782 6 times, resulting in a remainder of 148.
Use 6 as the next digit of our solution. 
Result so far: 72246.0
Subtract 2634 from 2782 to get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Advancing to step 9:
439 goes into 1480 3 times with a remainder of 163.
The next digit of our result is 3. 
Result so far: 72246.3
Deduct 1317 from 1480 and we're left with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Let's proceed to step 10:
1630 divided by 439 is 3 with a remainder of 313.
The number 3 becomes the next digit in our result. 
Result so far: 72246.33
The remainder is 313 after subtracting 1317 from 1630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

In conclusion, the division gives 72246.33 with a balance of 0.313.